Answer
You can create a circle and a second one in the middle (the inner circle should be the size of the stacked ones)
Then draw a line down the middle and use Shape Builder Tool to separate them:
Rotate the (yellow) piece to desired angle and then apply the same 3D angles – just make the Extrusion Depth much higher:
Attribution
Source : Link , Question Author : Paul Rawate , Answer Author : WELZ